§ *MR. D. A. THOMASI beg to ask Mr. Chancellor of the Exchequer whether the export duty of one shilling per ton imposed on coke practically amounts to a duty of only three-fifths of a shilling on the coal used in its manufacture; and, if so, will he state the principle upon which coal used in the manufacture of other kinds of fuel is charged the full shilling duty.
§ MR. RITCHIE(1) By Section 3 (5) of the Finance Act, 1901, coke, culm, and cinders are included under coal, and are, therefore, charged with a duty of 1s. per ton on exportation, if exceeding 6s. a ton free on board, without any reference to quantity of coal used in their production. I cannot say whether, as implied in the Question, five tons of coal are, on the average, required to produce three tons of coke, as I am informed that the yield of coke from coal varies considerably. (2) The coal used in the manufacture of 'other kinds of fuel'—e.g,. patent fuel, is charged with duty when present in the fuel exported and exceeding 6s. a ton in fee on board value, because Section 7 of the above mentioned Act so directs. The hon. Member appears to suggest that duty ought to be charged on all the coal used in the manufacture of exported coke. I do not think this would be equitable, for the coke represents only 500 a by-product of the coal, the remainder having been extracted as gas. Both coke and patent fuel are dutied on the quantity of the dutiable article exported, and so far on the same principle.